Senate Bill 324

Authorizes collection agencies engaged by Department of Revenue to collect delinquent taxes and to issue tax warrants, liens and writs of attachment and garnishment. Applies to inheritance tax, income and excise tax, timber tax, cigarette and tobacco tax, oil and gas tax and miscellaneous taxes. Provides that judgments for certain tax debts are not subject to collection under Judicial Department collections and revenue management program. Provides that judgments for specified tax debts be collected by Department of Revenue Collections Unit. Allows state agency to impose and collect fee of $__ for notice of garnishment issued by agency. Provides that Department of Revenue may transfer liability for transit taxes or other payroll taxes to reorganized business entity. Allows state agency using debt collection assistance of Department of Revenue to add maximum amount charged by Department of Revenue for collection services to amount to be collected. Authorizes Department of Revenue to establish collection fee to be imposed on taxpayers that participate in installment payment plans for personal income or corporate excise or income taxes. Provides for refund of one-half of fee to taxpayers that complete all payments on or before due dates for payments under plan. Takes effect on 91st day following adjournment sine die.

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In the Senate Jan 10 – Jun 30

1. Jan 10Introduced
2. Jan 14Sent to Finance and Revenue
3. Mar 4Heard in Finance and Revenue
4. Jun 30Died when the session ended